Key points
- Stamp duty is charged on the higher of the price and the circle rate fixed by the District Magistrate.
- Book the registration on the IGRSUP portal, pay by e-stamp, and attend the sub-registrar's office for photographs and biometrics.
- Most property in Noida and Greater Noida is leasehold from the development authority, so transfers need the authority's process as well.
- In a new project, the flat is usually conveyed by a sub-lease deed involving the authority, the builder and the buyer.
- Rates and fees change; confirm on IGRSUP and with the authority before you pay.
The short answer
In Uttar Pradesh, stamp duty is charged on the higher of the price in the deed and the value worked out from the circle rate that the District Magistrate fixes for each area. Our stamp duty table records the commonly quoted figures for the state, 7 per cent stamp duty with a rebate for a woman buyer up to a stated value limit and a registration fee of 1 per cent, but we mark those figures as unconfirmed for Uttar Pradesh, so check the current rate on the Stamp and Registration Department's portal (igrsup.gov.in) before you budget.
Registration is booked online on IGRSUP: you enter the deed details, pay the duty by e-stamp, book a slot and attend the sub-registrar's office. In Noida, Greater Noida and the Yamuna Expressway area, the land is usually leasehold from a development authority, so the authority's transfer rules apply in addition. The Uttar Pradesh state guide brings together the rate, the land records and the RERA authority.
Circle rates and how the duty is worked out
Each district's circle rate list sets minimum values per square metre for land and buildings by area and use, under the Uttar Pradesh Stamp (Valuation of Property) Rules, 1997. For Noida and Greater Noida, the list is issued for Gautam Buddh Nagar district. Flats in group housing are usually valued at a rate per square metre of covered or super area, with additions for features the list specifies.
Work out the value from the circle rate and compare it with the price. Duty is charged on the higher. If the registering officer believes a deed is undervalued, it can be referred to the Collector for the value to be determined, and a deficit with penalty can follow. Circle rates are revised from time to time; check the list in force on the date you register.
Step by step on IGRSUP
1. Check the property: the seller's title, any loan, and for authority land the authority's records (see below). IGRSUP allows a search of registered documents for encumbrances on a property for the years it covers.
2. Buy the e-stamp: UP uses e-stamping through the Stock Holding Corporation of India and its authorised collection centres; the certificate can be verified on the SHCIL website.
3. Enter the deed details on IGRSUP: the parties, the property, the price and the stamp details. Note the application number.
4. Book an appointment at the sub-registrar's office for the area where the property is.
5. Attend with the seller, the buyer and two witnesses, all with original identity documents and PAN, and photographs. The sub-registrar records the deed, takes photographs and biometrics, and registers it. Collect the registered deed.
6. After registration, apply for mutation (see below), and for authority property, complete the authority's transfer.
Noida, Greater Noida and YEIDA: leasehold land
The New Okhla Industrial Development Authority (Noida), the Greater Noida Industrial Development Authority and the Yamuna Expressway Industrial Development Authority were set up under the Uttar Pradesh Industrial Area Development Act, 1976. They acquire land and allot it on long leases, commonly 90 years. Most residential property in their areas, plots and flats alike, is therefore leasehold: the authority remains the lessor and its rules on transfer, use and dues apply.
Plots: the original allottee holds a lease deed from the authority. A resale needs the authority's transfer process, with its transfer charges and documents, in addition to the registered deed.
Flats in new projects: the builder holds a lease of the land from the authority, and each flat is conveyed by a sub-lease deed, often a tripartite deed involving the authority, the builder and the buyer, registered at the sub-registrar's office. The sub-lease cannot be executed until the authority permits it, which depends on the project's completion and occupancy certificate and the builder's dues to the authority.
Resale flats: the buyer's lawyer should see the registered sub-lease deed in the seller's name, the authority's transfer records, and no-dues from the authority, the maintenance body and the builder where relevant. Ask the authority whether any dues, such as lease rent, are outstanding on the unit.
Documents to carry to the sub-registrar
The draft deed and the IGRSUP application number; the e-stamp certificate; original identity documents and PAN of the seller, the buyer and two witnesses, with photographs; the seller's title document (the earlier sale deed, or for authority property the lease or sub-lease deed and the authority's transfer documents); and, where the seller has a loan, the lender's closure letter or the arrangement for its payment.
If anyone signs through an attorney, carry the registered power of attorney and the attorney's identity proof. If the price is ₹50 lakh or more and the seller is resident, the buyer should have deducted 1 per cent TDS and filed the challan-cum-statement; carry the acknowledgement, because lawyers and lenders will ask for it.
Projects where registries were held up
For years, many buyers in Noida and Greater Noida could not get sub-lease deeds registered because their builders owed the authority large dues. In December 2023 the Uttar Pradesh government adopted a package for stalled legacy projects, based on the recommendations of a committee set up by the Union housing ministry and chaired by Amitabh Kant, under which builders who pay the dues required by the package can have registries executed for buyers.
If you are buying in such a project, or buying a resale flat in one, ask the authority directly whether the builder has complied and whether registries are being executed for the tower, and check the project's page on the UP RERA portal (up-rera.in). Do not rely on a builder's or broker's assurance.
Under-construction purchases and RERA
Under section 13 of the Real Estate (Regulation and Development) Act, 2016, a promoter cannot take more than 10 per cent of the cost as an advance without a registered agreement for sale. Check the project's registration, approvals and quarterly updates on the UP RERA portal before you pay. Our UP RERA register lists the projects we hold for the state.
Mutation after registration
For land outside the development authorities' areas, apply to the tehsil for the change of name in the khatauni (dakhil kharij) under the Uttar Pradesh Revenue Code, 2006; applications and their progress can be tracked through the state's online revenue court system. Check the updated khatauni on UP Bhulekh (upbhulekh.gov.in). For authority property, the authority's own transfer record serves this purpose; for a built property, also update the municipal or authority property tax record. Our mutation guide explains the process and why it matters.
Common mistakes
Budgeting on the price when the circle rate value is higher.
Buying a Noida or Greater Noida plot or flat without checking the authority's records and dues.
Paying in full for a flat whose builder has not cleared authority dues, so the sub-lease cannot be registered.
Treating a builder's allotment letter as ownership; ownership passes on the registered deed.
Skipping mutation or the authority transfer after registration.
Common questions
What is the stamp duty in Noida?
Stamp duty in Noida follows the Uttar Pradesh rate, charged on the higher of the price and the circle rate. 7 per cent is commonly quoted, with a rebate for a woman buyer up to a stated value limit. Confirm the current rate on igrsup.gov.in before you budget.
Can I register property in UP online?
You can enter the deed details, pay by e-stamp and book an appointment on IGRSUP, but the parties and witnesses must still attend the sub-registrar's office for photographs, biometrics and registration.
Is property in Noida freehold or leasehold?
Most residential property in Noida, Greater Noida and the Yamuna Expressway area is leasehold from the development authority, commonly on 90-year leases. Transfers need the authority's process as well as registration.
What is a tripartite sub-lease deed?
The deed that conveys a flat in a new project on authority land, executed between the authority, the builder and the buyer and registered at the sub-registrar's office.
Where can I check circle rates for Noida?
In the circle rate list issued for Gautam Buddh Nagar district, available through the district administration and the Stamp and Registration Department. Check the list in force on the date of registration.
Sources
- Stamp and Registration Department, Uttar Pradesh (igrsup.gov.in): deed entry, appointments, fee information and encumbrance search; checked 9 October 2026
- Indian Stamp Act, 1899 as applicable in Uttar Pradesh, and Uttar Pradesh Stamp (Valuation of Property) Rules, 1997; checked 9 October 2026
- Registration Act, 1908, indiacode.nic.in; Stock Holding Corporation of India e-stamping (shcilestamp.com); checked 9 October 2026
- Uttar Pradesh Industrial Area Development Act, 1976; New Okhla Industrial Development Authority, Greater Noida Industrial Development Authority and Yamuna Expressway Industrial Development Authority; checked 9 October 2026
- Government of Uttar Pradesh decision of December 2023 on stalled legacy real estate projects, following the recommendations of the committee chaired by Amitabh Kant (Ministry of Housing and Urban Affairs); checked 9 October 2026
- Real Estate (Regulation and Development) Act, 2016, section 13; Uttar Pradesh Real Estate Regulatory Authority (up-rera.in); checked 9 October 2026
- Uttar Pradesh Revenue Code, 2006; UP Bhulekh (upbhulekh.gov.in); checked 9 October 2026
- This site's stamp duty table for Uttar Pradesh (source: Stamp and Registration Department, Uttar Pradesh; marked unconfirmed), shown on the Uttar Pradesh stamp duty calculator
Last checked 2026-10-09.